發(fā)布時間：2018-08-22 16:20

【摘要】：知識經(jīng)濟的興起，經(jīng)濟全球化、網(wǎng)絡(luò)化、信息化時代的到來，使企業(yè)面對越來越多的競爭對手和越來越難以滿足的顧客需求。每個企業(yè)都深切的感受到了新一輪競爭的慘烈，同時也不得不加倍拓展自己的生存空間，以適應(yīng)新的競爭環(huán)境的挑戰(zhàn)，作業(yè)成本法和戰(zhàn)略成本管理都是應(yīng)運而生的成本核算和管理控制手段。 作業(yè)成本法通過對作業(yè)和作業(yè)成本的確認及計量，計算產(chǎn)品成本，同時使成本管理深入到作業(yè)層次，對作業(yè)鏈進行分析，為企業(yè)戰(zhàn)略決策提供更加準確的信息，指導(dǎo)企業(yè)高效地執(zhí)行增值作業(yè)，精簡和消除不增值作業(yè)，以達到優(yōu)化作業(yè)鏈的同時降低成本的目的。戰(zhàn)略成本管理是從戰(zhàn)略的高度，根據(jù)企業(yè)內(nèi)、外部環(huán)境的變化，對企業(yè)所處行業(yè)以及由競爭對手、供應(yīng)商和銷售商以及企業(yè)本身等組成的價值鏈的每個環(huán)節(jié)進行分析，擴大企業(yè)成本管理的范圍，其著重點在于企業(yè)整體及各個相關(guān)鏈條，貫穿于產(chǎn)品整個壽命周期，，從材料采購、產(chǎn)品生產(chǎn)、銷售直到售后服務(wù)，滲透于各個階段，關(guān)注企業(yè)內(nèi)部各生產(chǎn)部門的協(xié)調(diào)，同時也關(guān)注企業(yè)與上下游戰(zhàn)略伙伴的關(guān)系，在提高企業(yè)競爭優(yōu)勢的前提下最大限度的降低成本。 本論文采用規(guī)范分析與案例研究相結(jié)合的方法，從闡述作業(yè)成本法和戰(zhàn)略成本管理的基礎(chǔ)理論出發(fā)，通過論述分析基于價值鏈的作業(yè)成本法與戰(zhàn)略成本管理相結(jié)合的成本管理方法的研究現(xiàn)狀、結(jié)合可行性和必要性，以此為基礎(chǔ)介紹其具體應(yīng)用。通過對H商業(yè)銀行的成本管理現(xiàn)狀進行介紹，深刻的認識到，隨著競爭的日益激烈和產(chǎn)品差異化程度的不斷加深，銀行迫切需要更真實、更詳盡的成本信息，商業(yè)銀行的競爭，實質(zhì)上就是產(chǎn)品成本的競爭，作業(yè)成本法與戰(zhàn)略成本管理的結(jié)合能夠幫助銀行經(jīng)營管理者進行準確的市場定位，包括產(chǎn)品研發(fā)、種類選擇、產(chǎn)品定價、銷售渠道、銷售方式和銷售對象等；有助于提高銀行業(yè)務(wù)的效率，從而提高其核心競爭力，使銀行在競爭中利于不敗之地，最后以該商業(yè)銀行貸款業(yè)務(wù)為案例進行分析，進一步闡述作業(yè)成本法與戰(zhàn)略成本管理相結(jié)合的具體實施過程及在成本核算和管理方面的優(yōu)勢所在。
[Abstract]:With the rise of knowledge economy, economic globalization, networking and the arrival of information age, enterprises are facing more and more competitors and more difficult to meet the needs of customers. Every enterprise has felt the tragedy of a new round of competition, and has to double its own living space to adapt to the challenges of the new competitive environment. Activity-based costing and strategic cost management are both the means of cost accounting and management control. Activity-Based costing (ABC) calculates the product cost by confirming and measuring the activity and activity cost, and at the same time, it makes the cost management go deep into the activity level, analyzes the activity chain, and provides more accurate information for the strategic decision of the enterprise. It instructs enterprises to efficiently execute value-added activities, and to streamline and eliminate non-value-added activities, so as to optimize the activity chain and reduce the cost. Strategic cost management is to analyze each link of the enterprise's industry and value chain composed of competitors, suppliers and vendors, and the enterprise itself, according to the changes of the internal and external environment of the enterprise from the strategic perspective. To expand the scope of enterprise cost management, it focuses on the enterprise as a whole and related chains, running through the entire life cycle of the product, from material procurement, product production, sales to after-sales service, and permeating through all stages. It also pays attention to the relationship between the enterprise and the upstream and downstream strategic partners in order to minimize the cost under the premise of improving the competitive advantage of the enterprise. This paper adopts the method of combining normative analysis and case study, from expounding the basic theory of activity-based costing and strategic cost management. Based on the analysis of the current research situation of the cost management method based on value chain activity-based costing (ABC) and strategic cost management (SCM), this paper introduces its application on the basis of its feasibility and necessity. By introducing the current situation of cost management in H commercial banks, it is deeply realized that with the increasingly fierce competition and the deepening degree of product differentiation, banks urgently need more real and detailed cost information, and the competition of commercial banks. In essence, it is the competition of product cost. The combination of activity-based costing and strategic cost management can help bank managers to carry out accurate market positioning, including product research and development, category selection, product pricing, and sales channels. The method of sale and the object of sale will help to improve the efficiency of the banking business, thus improve its core competitiveness and make the bank in the competition favorable to an invincible position. Finally, taking the commercial bank's loan business as a case study, This paper further expounds the implementation process of the combination of activity-based costing and strategic cost management and its advantages in cost accounting and management.
【學(xué)位授予單位】：貴州財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275.3

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